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CABARRUS COUNTY <br />BOARD OF COMMISSIONERS <br />REGULAR MEETING <br />SEPTEMBER 20, 2010 <br />6:30 P.M. <br />AGENDA CATEGORY: <br />Consent Agenda <br />SUBJECT: <br />Tax Administration - Write -Off of Real and Personal Outstanding Taxes <br />for Tax Year 2000 <br />BRIEF SUMMARY: <br />The Tax Collector uses due diligence in trying to collect all outstanding <br />taxes. However, the ten -year statute of limitations prevents the Tax <br />Collector from using remedies to collect taxes that are more than ten <br />years past due. N.C.G.S. 105- 378(a) "Use of Remedies Barred" states <br />that no county or municipality may maintain an action or procedure to <br />enforce any remedy provided by law for the collection of taxes or the <br />enforcement of any tax liens unless the action or procedure is instituted <br />within ten years of the date the taxes become due. <br />REQUESTED ACTION: <br />Motion to approve the write -off of all outstanding real and personal <br />property taxes for Cabarrus County and all jurisdictions which the County <br />collects for tax year 2000. <br />EXPECTED LENGTH OF PRESENTATION: <br />SUBMITTED BY: <br />J. Brent Weisner, Tax Administrator <br />BUDGET AMENDMENT REQUIRED: <br />No <br />COUNTY MANAGER'S RECOMMENDATIONS /COMMENTS: <br />Page 302 <br />F -19 <br />